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E81035 E8 Ruling Active

The tariff classification of a "Beach Dollie Converter" from China.

Issued April 27, 1999 by U.S. Customs and Border Protection.

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E8 E81035 (April 27, 1999)

Tariff classification

HTS codes: 9401.90.3500

Headings: 9401

Product description

The submitted sample, referred to as a “Beach Dollie Converter” is a device which converts a beach chair to a cart. It consists of two plastic wheels, a plastic “converter” which is placed on the bottom of the chair’s back leg, an axle, and a strap. The article is designed for and can only be used with the chair. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Beach Dollie Converter” will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: of rubber or plastics.

Full text

NY E81035 April 27, 1999 CLA-2-94:RR:NC:SP:233 E81035 CATEGORY: Classification TARIFF NO.: 9401.90.3500 Mr. Corey Klestadt Trans-World Shipping Corp. 75 Maiden Lane, Suite 903 New York, NY 10038 RE: The tariff classification of a “Beach Dollie Converter” from China. Dear Mr. Klestadt: In your letter dated April 21, 1999, on behalf of Hi-Performance Co., Ltd., you requested a tariff classification ruling. The submitted sample, referred to as a “Beach Dollie Converter” is a device which converts a beach chair to a cart. It consists of two plastic wheels, a plastic “converter” which is placed on the bottom of the chair’s back leg, an axle, and a strap. The article is designed for and can only be used with the chair. Your sample is being returned as requested. The applicable subheading for the “Beach Dollie Converter” will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: of rubber or plastics. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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